Are you sure you are receiving all official notifications?
If you are not Spanish but you have your tax residence in Spain or you have tax obligations in Spain, e.g. for having a property in the country, it is very important that you receive correctly the notifications from the Tax Authorities.
It is necessary to have your tax address correctly informed in the case of individuals and to have well configured the mandatory electronic notifications in the case of companies and other similar entities and very advisable for individuals.
We explain a couple of cases of clients who have had problems with the Tax Authorities due to not having received the notifications correctly.
The two cases we have had in the last few weeks are different, one from an individual and the other from a company, but they will help you to understand the importance of being prepared to receive official notifications correctly, not only from the Tax Agency, but also from other bodies such as the Social Security, the City Council, the Provincial Council, etc., which are
sometimes forgotten when setting up electronic notifications.
First case: an individual to whom, after receiving a previous request for income tax, the Tax Agency sends a notification in relation to this file. For unknown reasons, the notification sent to the customer's usual address is not picked up and the Tax Agency publishes it in edicts, without the customer noticing it. By monitoring the file through the Tax Agency's website we
detect these notifications and they are downloaded, although some settlements may not be appealable because too much time has elapsed since the notification via edicts.
Solution: register the client in the Tax Agency’s notification system so that if there is any notification, a double notification is sent to the client, by SMS to his cell phone and by e-mail.
With this warning we will be able to access the notifications, either through their certificate or through the PIN24H system.
Registration in the notification system can be activated at:
https://sede.agenciatributaria.gob.es/Sede/procedimientoini/FZ04.shtml although the safest system is to do it through the notification system in case of having a digital certificate, since it allows the notification to more than one e-mail address, normally one or two of the client and two of AGL.
Second case: company that receives notice of seizure of the bank account for lack of payment of a receipt corresponding to the city council. This is a relatively frequent case, in which the affected party is not aware of the debt until the bank seizure arrives. Sometimes this involves the payment of a surcharge between 10 and 20% of the debt, but in other cases in which there are previous requirements it can cause the defenselessness of the client, not having been able to provide documentation in the initial phase of the procedure and not being in time to provide it at the time of the seizure.
Solution: verify that the company is correctly registered with all the official bodies from which it may receive notifications, not only the most usual ones, such as the Tax Agency and the Security, but also others such as Traffic, the Town Hall, provincial councils, etc.
In any case, it is advisable to have a digital certificate both in the case of companies (mandatory) and for individuals, configuring correctly the notification system. Trusting that this information has been of interest to you and has alerted you to the importance of having the notifications correctly configured, you can contact us for any
consultation at fiscal@asesoriagarcialopez.es or admin@asesoriagarcialopez.es.
